Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR
Dual-qualified corporate tax specialist Christoph Schimmer joins the firm after stints at Deloitte, Cerha Hempel and DLA Piper
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
LED Taxand’s partner tells ITR about entrepreneurial inspirations, the importance of people skills, and what makes tax cool
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Sponsored by Vertex IncKathya Capote Peimbert of Vertex examines how continuous transaction controls expose under‑addressed intercompany transaction risks, and outlines the approach multinationals should take to ensure consistent VAT treatment and improve audit defensibility -
Sponsored by GNV ConsultingAditya Wicaksono and Reza Farhan of GNV Consulting outline new Indonesian tax provisions concerning penalty waivers, filing extensions, and compliance protections introduced under recent regulations supporting the roll-out of the Coretax system
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Sponsored by EY RomaniaDiana Lupu and Ana-Maria Nițu of EY Romania explain when entities subject to the global minimum tax can transition to IFRS, the key benefits and challenges, and the implications for financial reporting and compliance
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This week Scottish oil company Cairn Energy ended its battle with the Indian government in exchange for a refund of more than $1 billion in back taxes.
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The main themes that emerged from the most-read articles were COVID-19, court case analysis, digital economy, industry specific articles, M&A, tax reform and transfer pricing.
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Cameco, Engie, and Nike headlined the biggest corporate transfer pricing (TP) cases from 2021, and 2022 could offer more court rulings that revise in-house TP practices at other large multinational enterprises (MNEs).
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The Rising Stars Awards research cycle has now opened across all three regions
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In the final quarter of 2021, the CJEU ruled in favour of a pharmaceutical company, the US dropped its tariff threat against European countries over DSTs, and Uber faced another blow in the UK.
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ITR looks at the transfer pricing (TP) challenges set to rise in 2022 as the Omicron variant creates more disruption for the global tax system.
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The OECD released model rules for its 15% global minimum corporate tax to define the limits to national tax and trade incentives for large companies. Yet, there are protections for corporate investment in the model rules too.
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Mariana Morais Teixeira of Morais Leitão discusses Portugal’s tax framework for donations to non-resident entities.
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The OECD’s model rules for a 15% global minimum tax are already circulating among government tax advisors, but the public draft is due on December 20. The model will set up drafts for national rules, which an EU directive – also due in December – supports.
